Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025

Articles

• Driving Digital Financial Transformation: The Role of Accounting Proficiency and Government Support on Intention to Use Financial Applications

  Siti Samsiah, Mentari Dwi Aristi, Dian Puji Puspita Sari, Rikinorhakis Ridzwan

  158-168

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• Investor Perceptions of the Quality of Sharia Financial Reporting and Its Impact on Investment Decisions Study on Companies Listed in the Jakarta Islamic Index (JII)

  Maria Dinda Sabrina Sembiring

  169-176

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• Factors That Affect The Aggressiveness of Taxes on Companies in The Basic And Chemical Industrial Sectors

  Firda Tri Bidandari

  177-187

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• Analysis of Financial Feasibility of Kerupuk Kulit in Tambang Sub-District, Kampar Regency (Case Study of UD Kerupuk Kulit Jon Kenedi)

  Novian, Yeni Kusumawaty, Elsa Azzahra

  188-196

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• Integration of ESG and Sharia Principles in Sri Sukuk: Challenges and Opportunities Towards a Sustainable Financial System

  Ratna Sari Dewi, Toni Hidayat, Munawarah

  197-208

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• The Moderating Role of Religiosity and Ethics Education on The Relationship Between Fraud Diamond Dimensions and Machiavellian Traits in Academic Fraud

  Rizky Kurniawan Waworuntu, Riswan Yudhi Fahrianta, Tri Ramaraya Koroy, Akhmad Yafiz Syam

  209-226

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• The Influence of Profitability, Leverage, and Firm Size on Firm Value with Dividend Policy as a Mediating Variable

  Novi Rahma Fitriya, Sri Ernawati, Saifhul Anuar Syahdan, Akhmad Yafiz Syam

  228-237

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• Application of Good Corporate Governance Principles Based on Catur Purusa Artha in Village Credit Institutions

  Ni Made Wisni Arie Pramuki, Rai Dwi Andayani W, Ni Putu Yeni Yuliantari

  238-249

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• Assessing Financial Performance Through Ratio Analysis: A Study on PT Unilever Indonesia Tbk

  Florentina Buulolo, Puspita Rama Nopiana

  250-267

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• Performance Management in Practice: How Levers of Control and Autonomous Motivation Affect Work Role Performance

  Anake Nagari, Afni Sirait

  268-284

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• Analysis of Participatory Accounting System Transformation in Strengthening Risk Management and Regulatory Compliance in Village-Owned Enterprises (BUMDes)

  Ety Meikhati, Sundari, Intan Oktaviani

  285-298

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• The Influence of Trust in the Government on Tax Compliance with the Perception of Tax Fairness as A Mediating Variable

  Nururl Hayati, Saifhul Anuar Syahdan, Riswan Yudhi Fahrianta, Soelistijono Boedi

  299-309

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• The Influence of Human Resource Competence on the Quality of Local Government Financial Statements with Internal Control Systems as a Mediating Variable

  Antung Noor Asah, Saifhul Anuar Syahdan, *, Soelistijono Boedi, Sri Ernawati, Gemi Ruwanti

  310-320

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• Measuring the Resilience of Indonesian Islamic Bank Through the RGEC Model

  Iqlima Azhar, Rizka

  321-336

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